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The surplus lines tax required by AS 21.34.180 and the filing fee required by AS 21.34.190 must be collected for the full amount of premium charged for a policy that includes any portion of coverage procured through a surplus lines broker from a nonadmitted insurer unless the surplus lines broker has unequivocal documentation that identifies those risks, locations or operations, and premiums that are not subject to AS 21.34.
History: Eff. 8/28/91, Register 119; am 3/11/98, Register 145
Authority: AS 21.06.090
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Last modified 7/05/2006